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      <link>https://www.taxtmi.com/caselaws?id=88634</link>
      <description>The Tribunal treated the matter as fit for reference because an identical legal issue had already been considered in another case and the Supreme Court had directed reference on the same question. It therefore accepted the reference application and forwarded the formulated question of law to the jurisdictional High Court. The Modvat eligibility issue was not decided on merits; the Tribunal confined itself to sending the legal question for determination by the High Court.</description>
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